Taxation of capital income (dividends, capital gains, inheritance, wealth). Distinct from corporate rate.
Yoon administration tax-reform package announced 25 July 2024 proposing (i) cut of the top inheritance-tax rate from 50% to 40%; (ii) raise of the lowest bracket threshold from KRW 100m to 200m; (iii) shift from the decedent-based (estate-based) inheritance-tax regime to an inheritor-based regime; (iv) repeal of the chaebol-control-premium surcharge (20% on major-shareholder inheritance). Passed the cabinet but blocked by the DP-majority National Assembly; not enacted. Included in the policy corpus because it represents Yoon-era content posture regardless of passage, and because most of these items reappear in rival form under Lee.
Per invariant 3, reforms are scored by what they did on each channel-separated axis, not by the party that enacted them. This fingerprint is how the policy-match engine finds historical analogues.
Explicit links are curated by the author. Inferred links are hypotheses in the library that test the same axes this policy moved — the framework's answer to "what does the data say about a policy like this?".
Ranked by axis-fingerprint overlap with this policy. Direction match bolded — those are the closest historical analogues. Shape of the match is what drives policy-outcome comparison, not the country or party label.
Proposal status at time of coding: cabinet-approved, rejected by National Assembly. Counted as a Yoon-era policy stance rather than an enacted change. Directional axis coding reflects what would have moved had the bill passed.